Offsetting your company’s carbon footprint is now a legal obligation for thousands of Spanish companies. Under Royal Decree 214/2025, companies exceeding 250 employees and €40M in turnover (or €20M in assets) for two consecutive fiscal years must calculate their emissions, submit a five-year reduction plan, and publish results before the end of 2026.
Is it mandatory to offset your carbon footprint?
Since Royal Decree 214/2025 came into force, Spain’s regulatory framework is no longer voluntary. Affected companies must follow the official MITECO carbon footprint registry process: calculate (CALCULO Seal), reduce (REDUZCO Seal), and offset (COMPENSO Seal).
Offsetting is the final step — and it is only valid using MITERD credits verified and registered in the official MITECO Registry. International credits such as Verra or Gold Standard are not valid for obtaining the official Compenso Seal before the Spanish administration.
For a full breakdown of what RD 214/2025 requires and which companies are affected, read our complete guide to RD 214/2025.
Plan to offset your company’s carbon footprint
The offsetting process follows three mandatory phases:
- Calculate your carbon footprint. Measure your company’s Scope 1, 2 and 3 emissions using official emission factors. Results are registered with MITECO to obtain the CALCULO Seal.
- Reduce as much as possible. Before offsetting, regulations require a 5-year emissions reduction plan. Companies demonstrating progressive reduction obtain the REDUZCO Seal.
- Offset residual emissions. Emissions that cannot be eliminated are offset through MITERD credits — CO2 tonnes absorbed by verified reforestation projects registered with MITECO.
How to offset your carbon footprint with CO2 Revolution
CO2 Revolution operates drone-based reforestation projects on difficult-to-access terrain, generating MITERD carbon credits certified by MITECO under RD 214/2025. All our projects are registered in the official Registry, enabling client companies to obtain the Compenso Seal.
We offer two offsetting options:
Purchase of CO2 tonnes: acquisition of MITERD credits from already registered projects. An immediate solution for companies needing to offset the current fiscal year.
Corporate forest: a reforestation project in your company’s name, registered with MITECO. Generates carbon credits over 30 years and is a high-impact ESG communication tool.
Both options allow you to obtain the official MITECO Compenso Seal and demonstrate your compensation to public bodies, banks and investors.
Which companies are required to offset their carbon footprint?
Under RD 214/2025, companies are required to act if they exceed at least two of these three thresholds for two consecutive fiscal years:
- More than 250 employees
- Annual turnover above €40 million
- Total assets above €20 million
The deadline to report the 2025 carbon footprint expires in 2026. Companies that fail to comply risk sanctions and exclusion from public tenders that already require the Compenso Seal.
Want to know if your company qualifies? Read our complete guide to carbon credits.
